Skip Ribbon Commands
Skip to main content
Sign In

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

South Carolina Department of Revenue
Miscellaneous Tax Section
PO Box 125
Columbia, SC 29214-0136

Phone: 803-896-1970
Email: AdmissionsTax@dor.sc.gov

 


Summary:

Admissions Tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. If you operate a place of amusement, you must obtain an Admissions Tax License. There is no charge for the license. You may also be required to obtain a retail license. Every person subject to the tax is required to complete and file an Admissions Tax Return.

Please be advised, per SC Code Section 12-21-2550(A), you are required to complete the Admissions worksheet section of the return. Failure to properly complete the return will result in a $500 penalty. 

How to File & Pay:

 Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

  
 

 
Hosting an Event or Festival?
Check out our Event Guide for information on tax and licensing requirements, including how to apply for an Admissions Tax License and how to file and pay any required taxes.

Due Dates:

On the first day of the month following the period covered by the return, and becomes delinquent on the twenty-first day.